The Government of Tamil Nadu, through the Commercial Taxes Department, has issued Circular No. 3/2026 dated March 17, 2026, introducing comprehensive guidelines for conducting personal hearings in GST appeals through virtual mode. This initiative marks a significant step towards digitization and ease of compliance in tax administration.
Background and Objective
Under the provisions of Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, read with the corresponding provisions of the Central GST Act, 2017 and Section 20 of the Integrated GST Act, appellate authorities have been conducting hearings physically and issuing orders in Form GST APL-04.
However, considering the growing demand from taxpayers and their authorized representatives—including advocates and chartered accountants located across the country—for remote access to hearings, the Government has taken a proactive decision to enable virtual hearings via video conferencing.
Introduction of Virtual Hearing Facility
The circular formalizes the introduction of a virtual hearing mechanism for appeals before the First Appellate Authorities. This measure aims to enhance accessibility, reduce logistical constraints, and promote a taxpayer-friendly ecosystem without compromising procedural integrity.
Key Guidelines for Virtual Hearings
The circular lays down detailed procedural guidelines to ensure smooth conduct of virtual hearings:
[1] Option for Virtual Hearing
Appellate Authorities shall provide an option for virtual hearing in the personal hearing notice issued through the GSTN portal, along with relevant details such as date, time, and official email address for correspondence.
[2] Request Mechanism
Taxpayers or their authorized representatives intending to opt for virtual hearing must submit a request via their registered email ID to the Appellate Authority at least three days prior to the scheduled hearing date.
[3] Default Physical Hearing
In the absence of such a request within the stipulated time, the hearing shall proceed in the physical mode as originally scheduled.
[4] Platform for Virtual Hearing
Virtual hearings will be conducted through the Government-approved “CDOTmeet” application. Participants are required to install and prepare the application in advance to ensure seamless connectivity.
[5] Secure Access Protocol
A unique and secure link will be shared with the concerned parties at least two working days prior to the hearing. This link is strictly confidential and must not be shared with unauthorized persons.
Participation and Documentation Requirements
The circular also specifies procedural requirements for participation:
- Taxpayers may attend along with their authorized representatives, subject to prior intimation.
- Representatives must submit vakalatnama or authorization letter, along with valid photo identification and contact details via email before the hearing.
- All submitted documents must be clear, legible, and properly scanned.
Conduct and Decorum
Participants in virtual hearings are required to maintain appropriate decorum and dress standards, similar to physical proceedings. Hearings shall be conducted from official premises or designated virtual hearing facilities of the Appellate Authority.
Submission of Additional Documents
Any additional documents intended to be submitted during the hearing must be self-attested and emailed to the Appellate Authority within three working days after the hearing.
Administrative Directions
The circular mandates that:
- All Appellate Authorities must strictly adhere to the prescribed guidelines.
- The circular should be displayed prominently on office notice boards for public awareness.
- All concerned officers must acknowledge receipt and ensure effective implementation.
Conclusion
The introduction of virtual hearings for GST appeals reflects the Government’s commitment to leveraging technology for improving governance, enhancing taxpayer convenience, and ensuring timely disposal of appeals. This reform is expected to significantly streamline appellate proceedings and reduce compliance burdens for stakeholders across the country.
The Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/Tamil-Nadu-GST-Circular-No.-3-of-2026.pdf
